GST Assessment Quashed as Portal-Only Notices Were Held Ineffective: Madras HC

Health @ Home Vs Deputy State Tax Officer (Madras High Court) GST Assessment Set Aside as Portal-Only Notices Were Held Ineffective in the Facts of the Case: Madras High Court The writ petition challenged the order dated 09.01.2024, the consequential assessment order dated 21.08.2024, and sought a direction to the respondents to furnish details in the auto-populated GSTR-2A and thereafter proceed in accordance with the provisions of the Goods and Services Tax Act, 2017. The petitioner submitted that its GST registration had been cancelled on 19.12.2018. Subsequently, the respondent issued a sh...